ITAA 1997 s 35

Income tax: Great Southern Plantations 2007 Project - Post 30 June Growers

Income tax: ITC Diversified Forestry Project 2007 (Stage 2)

Income tax: Palandri Global Supply Challenge 2007-2008 (2008 Growers)

Income tax: ITC Sandalwood Project 2008

Income tax: ITC Hardwood Project 2008 (High Value Timber Option)

Income tax: ITC Hardwood Project 2008 (Pulpwood Option)

Pre 2000/2001 carried forward business losses and Division 35

Commissioner's discretion contained in section 35-55 of the Income Tax Assessment Act 1997

Commissioner's discretion in section 35-55 of the ITAA 1997 - no objective expectation

Dependant Tax Offset - separate net income - non commercial losses

Commissioner's discretion- Special Circumstances - expectation of taxation profit not decisive

Employee Share Plan - Payments made by a Company to a Plan company

Non Commercial Losses: other assets test - assets that have been pooled under the Simplified Tax System (STS)

Non Commercial Losses: Assessable income test - whether an increase in the value of trading stock on hand for an income year is assessable income 'from' the business activity.

Non Commercial Losses: Assessable income test - whether a balancing adjustment is income 'from' the business activity.

Non Commercial Losses: Commissioner's discretion - Sale of business activity as a going concern in the lead time

Non Commercial Losses: whether business bank interest is assessable income from the business activity

Non Commercial Losses: Lead Time Discretion - commercially viable period - purchase of business activity

Non Commercial Losses: profits test and change of business ownership

Non Commercial Losses: bounties, subsidies and grants - assessable income 'from' the business activity